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the hearing that was held with petitioner relating to
respondent’s NFTL should be treated as an equivalent hearing and
that the Court should now treat respondent’s October 21, 2005,
notice of determination only as a nonreviewable decision letter
from an equivalent hearing.
Respondent’s argument confuses the period in which a
taxpayer may timely request an Appeals Office hearing under
section 6320 with the period in which a taxpayer may timely
request an Appeals Office hearing under section 6330. Both
periods are 30 days long. However, the start dates for the two
30-day periods are different.
Under section 6320 relating to an NFTL, the 30-day period in
which a taxpayer may timely request an Appeals Office hearing
begins on the day after the 5th business day after the date on
which the NFTL was filed. Sec. 6320(a)(2) and (3)(B); sec.
301.6320-1(c)(1) and (2), Q&A-C3, Proced. & Admin. Regs.
Under section 6330 relating to a proposed levy on a
taxpayer’s property, the 30-day period in which a taxpayer may
timely request an Appeals Office hearing begins on the day after
the date of mailing by respondent of the proposed levy notice.
Sec. 6330(a)(3)(B); Andre v. Commissioner, 127 T.C. at 71.
Section 301.6320-1(c)(2), Q&A-C3, Proced. & Admin. Regs.,
explains the distinction in these 30-day periods as follows:
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Last modified: November 10, 2007